Wheatcroft on Capital Gains Taxes
Author | : George Shorrock Ashcombe Wheatcroft |
Publisher | : |
Total Pages | : 112 |
Release | : 1969 |
Genre | : Capital gains tax |
ISBN | : 9780421144804 |
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Author | : George Shorrock Ashcombe Wheatcroft |
Publisher | : |
Total Pages | : 112 |
Release | : 1969 |
Genre | : Capital gains tax |
ISBN | : 9780421144804 |
Author | : Michael Sherry |
Publisher | : |
Total Pages | : |
Release | : 1987 |
Genre | : Capital gains tax |
ISBN | : 9780421389809 |
Author | : Peter G. Whiteman |
Publisher | : |
Total Pages | : 200 |
Release | : 1986 |
Genre | : |
ISBN | : 9780421369306 |
Author | : Stefano Simontacchi |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 438 |
Release | : 2007-01-01 |
Genre | : Law |
ISBN | : 9041125493 |
Increasing globalization and the related cross-border flows of capital resources has only increased interest in the taxation of transnational capital gains among practitioners and scholars. This is particularly true as it relates to investments in immovable property. As a consequence, Article 13 of the OECD Model Convention - covering capital gains - has emerged as one of the document's key provisions. Based on in-depth historical research, this book pays particular attention to the definition of capital gains falling within the scope of Article 13. It also thoroughly analyses the treaty regime applicable to gains derived from the alienation of both immovable property and shares of immovable property companies.
Author | : Peter George Whiteman |
Publisher | : |
Total Pages | : |
Release | : 1982 |
Genre | : Capital gains tax |
ISBN | : |
Author | : G. S. A. Wheatcroft |
Publisher | : |
Total Pages | : 633 |
Release | : 1967 |
Genre | : Capital gains tax |
ISBN | : |
Author | : Peter Harris |
Publisher | : Bloomsbury Publishing |
Total Pages | : 837 |
Release | : 2019-09-19 |
Genre | : Law |
ISBN | : 1509924957 |
These are the papers from the ninth Cambridge Tax Law History Conference, held in July 2018. In the usual manner, these papers have been selected from an oversupply of proposals for their interest and relevance, and scrutinised and edited to the highest standard for inclusion in this prestigious series. The papers fall within five basic themes. Four papers focus on tax theory: Bentham; social contract and tax governance; Schumpeter's 'thunder of history'; and the resurgence of the benefits theory. Three involve the history of UK specific interpretational issues: management expenses; anti-avoidance jurisprudence; and identification of professionals. A further three concern specific forms of UK tax on road travel, land and capital gains. One paper considers the formation of HMRC and another explains aspects of nineteenth-century taxation by reference to Jane Austen characters. Four consider aspects of international taxation: development of EU corporate tax policy; history of Dutch tax planning; the important 1942 Canada–US tax treaty; and the 1928 UN model tax treaties on tax evasion. Also included are papers on the effects of WWI on New Zealand income tax and development of anti-tax avoidance rules in China.
Author | : Richard Rawlings |
Publisher | : Oxford University Press |
Total Pages | : 404 |
Release | : 1997 |
Genre | : Law |
ISBN | : 9780198262282 |
This centenary volume of essays explores a number of related themes which differentiate and characterize the approach of the LSE. Central to this, is the assumption that law is one of the social sciences and that law should be studied "in context" as a social phenomenon. The contributors havebeen chosen both for their distinction and for their connection with the LSE, and include such eminent figures as Mrs Justice Arden, Judge Rosalyn Higgins, Sir Stephen Sedley, and Roberto Mangabeira Unger.The essays focus on three main subject areas: Law and Economy; Dimensions of Law; and Courts and Process which are discussed against the broader canvas of the School's approach to Law . Thus, Comaroff, Cohen, Unger and Teubner adopt an interdisciplinary approach to the subject, stressing both legaland social theory, while the contributions of Cranston, Cornish and others stress an internationalist approach. A characteristic LSE focus on the dynamic nature of law runs through the work of Collins, Higgins and Lord Wedderburn, while a reformist tradition (allied with concern for the practical)is explored alongside the introduction of new legal subjects into the curriculum.Fascinating and thought provoking, this volume is an accesible summary of current thought and debate presented by today's leading scholars and practioners. Law, Society and Economy will be of enduring interest to scholars and practioners worldwide, akin to Ginsberg's celebrated and widely citedvolume of essays which marked the School's fiftieth anniversary.
Author | : George Shorrock Ashcombe Wheatcroft |
Publisher | : |
Total Pages | : 376 |
Release | : 1974 |
Genre | : Capital gains tax |
ISBN | : |
Author | : Peter George Whiteman |
Publisher | : |
Total Pages | : 220 |
Release | : 1985 |
Genre | : Capital gains tax |
ISBN | : 9780421325302 |